Utah Title 59 — Revenue And Taxation :: 59-1-1309 — Penalty May Be Waived, Reduced, Or Compromised For Reasonable Cause.

59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.

Enacted by Chapter 237, 2006 General Session